Income tax: who is a 'person who holds an office' as specified in various regulations made under the International Organisations (Privileges and Immunities) Act 1963 ?
Please note that the PDF version is the authorised version of this ruling.This ruling is being reviewed as a result of a recent court/tribunal decision. Refer to Decision Impact Statement: Commissioner of Taxation v Jayasinghe (S27/2016 ).This document has changed over time. View its history.
Notice of Withdrawal
1. TD 92/153 outlines who is a 'person who holds an office' for the purposes of the Regulations made under the International Organisations (Privileges and Immunities) Act 1963. Salary and emoluments received by persons holding an office from international organisations may be exempt from income tax under those Regulations.
2. The Commissioner's views expressed in TD 92/153 continue to apply and are now incorporated into draft Taxation Ruling TR 2019/D1 Income tax: income of international organisations and persons connected with them that is exempt from income tax which issued today.
Commissioner of Taxation
27 March 2019
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privileges and immunities;
person who holds an office
Industrial Organizations (Privilages and Immunities) Act 1963